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结合《增值税暂行条例》与《企业会计制度》的有关规定,就如何简化一般纳税人企业增值税帐务处理及增值纳税申报表填列作以分析。
Combined with the “Provisional Regulations on Value-Added Taxes” and “Accounting System for Business Enterprises,” the relevant provisions on how to simplify the general VAT taxpayer business tax processing and VAT filing for analysis.